TONICK: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
TONICK
Largest movements
- Receivables within one year -€18,569
down €18,569 (-49.0%), from €37,892 to €19,323
of which Trade receivables: -€23,547
- Cash +€11,040
up €11,040 (+78.4%), from €14,076 to €25,115
mainly Receivables within one year (+€18,569) and Depreciation (+€6,858)
- Deferred charges and accrued income -€5,807
down €5,807 (-100%), from €5,807 to €0
- Tangible fixed assets -€3,000
down €3,000 (-23.2%), from €12,907 to €9,907
of which Furniture and vehicles: -€2,862
- Tax, wage and social debts -€7,666
down €7,666 (-88.5%), from €8,666 to €1,000
of which Taxes: -€7,666
- Current portion of long-term debt -€2,602
down €2,602 (-41.8%), from €6,229 to €3,628
- Profit (loss) carried forward -€1,972
down €1,972 (-15.0%), from €13,121 to €11,148
- Other debts -€1,386
down €1,386 (-11.7%), from €11,816 to €10,431
- Debts after one year -€1,260
down €1,260 (-100%), from €1,260 to €0
- Turnover +€79,913
new in 2025: €79,913
- Purchases and services +€77,540
new in 2025: €77,540
- Gross operating margin -€27,654
down €27,654 (-76.0%), from €36,395 to €8,741
- Taxes -€6,447
down €6,447 (-76.1%), from €8,469 to €2,022
- Depreciation -€2,461
down €2,461 (-26.4%), from €9,319 to €6,858
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,681 | €54,345 | -€16,336 | -23.1% |
| Fixed assets | 21/28 | €12,907 | €9,907 | -€3,000 | -23.2% |
| Tangible fixed assets | 22/27 | €12,907 | €9,907 | -€3,000 | -23.2% |
| Furniture and vehicles | 24 | €5,160 | €2,298 | -€2,862 | -55.5% |
| Leasing and similar rights | 25 | €4,049 | €2,890 | -€1,159 | -28.6% |
| Other tangible fixed assets | 26 | €3,699 | €4,720 | +€1,021 | +27.6% |
| Current assets | 29/58 | €57,774 | €44,438 | -€13,336 | -23.1% |
| Amounts receivable within one year | 40/41 | €37,892 | €19,323 | -€18,569 | -49.0% |
| Trade receivables | 40 | €37,892 | €14,345 | -€23,547 | -62.1% |
| Other amounts receivable | 41 | - | €4,978 | +€4,978 | |
| Cash at bank and in hand | 54/58 | €14,076 | €25,115 | +€11,040 | +78.4% |
| Deferred charges and accrued income | 490/1 | €5,807 | €0 | -€5,807 | -100% |
| Total equity and liabilities | 10/49 | €70,681 | €54,345 | -€16,336 | -23.1% |
| Equity | 10/15 | €39,673 | €37,701 | -€1,972 | -5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,953 | €7,953 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,093 | €6,093 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,121 | €11,148 | -€1,972 | -15.0% |
| Amounts payable | 17/49 | €31,008 | €16,644 | -€14,364 | -46.3% |
| Amounts payable after more than one year | 17 | €1,260 | €0 | -€1,260 | -100% |
| Financial debts | 170/4 | €1,260 | €0 | -€1,260 | -100% |
| Amounts payable within one year | 42/48 | €29,148 | €16,644 | -€12,503 | -42.9% |
| Current portion of amounts payable after more than one year | 42 | €6,229 | €3,628 | -€2,602 | -41.8% |
| Trade debts | 44 | €2,436 | €1,586 | -€851 | -34.9% |
| Suppliers | 440/4 | €2,436 | €1,586 | -€851 | -34.9% |
| Taxes, remuneration and social security | 45 | €8,666 | €1,000 | -€7,666 | -88.5% |
| Taxes | 450/3 | €8,666 | €1,000 | -€7,666 | -88.5% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €11,816 | €10,431 | -€1,386 | -11.7% |
| Accrued charges and deferred income | 492/3 | €600 | €0 | -€600 | -100% |
| Turnover | 70 | - | €79,913 | +€79,913 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €77,540 | +€77,540 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,319 | €6,858 | -€2,461 | -26.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€1,385 | -€1,385 | |
| Other operating charges | 640/8 | €3,138 | €2,568 | -€570 | -18.2% |
| Gross operating margin | 9900 | €36,395 | €8,741 | -€27,654 | -76.0% |
| Operating profit (loss) | 9901 | €23,938 | €699 | -€23,239 | -97.1% |
| Financial income | 75/76B | €393 | €4 | -€389 | -99.0% |
| Recurring financial income | 75 | €393 | €4 | -€389 | -99.0% |
| Financial charges | 65/66B | €1,024 | €654 | -€370 | -36.2% |
| Recurring financial charges | 65 | €1,024 | €654 | -€370 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | €23,308 | €50 | -€23,258 | -99.8% |
| Income taxes | 67/77 | €8,469 | €2,022 | -€6,447 | -76.1% |
| Profit (loss) for the period | 9904 | €14,839 | -€1,972 | -€16,811 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,839 | -€1,972 | -€16,811 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.